Analysis
HTS 6108.31.00 covers nightdresses and pajamas: of cotton under heading 6108 (women's or girls' slips, petticoats, briefs, panties, night dresses, pajamas, negligees…). US Customs collects import statistics for it under 2 ten-digit suffixes, reported in dozens and kilograms.
Rates on the nearby lines range from 0.6% to 16%. The costliest confusion would be with 6108.99.50 (containing 70 percent or more by weight of silk or silk waste) at 0.6%, a difference of 7.9 points on the customs value.
Goods that qualify under the Australia FTA, the Bahrain FTA, the Chile FTA, the Colombia TPA, the Israel FTA, and 9 others can enter duty-free instead of paying 8.5%. It is also eligible under GSP, the developing-country programme, which Congress has to renew; check whether GSP is in force on the entry date.
The column 2 rate, for countries without normal trade relations, is 90%, 10.6 times the general rate.
The general duty rate is 8.5% of the customs value, which is in the middle of the rates in chapter 61 (40th percentile of 227 lines with an ad valorem rate). On a shipment valued at $10,000 that is $850 in duty before any Chapter 99 additions or preference claims.
For statistics it divides in two: 6108.31.00.10 for women's (351) and 6108.31.00.20 for girls' (351). Both pay the same duty; the suffix records which kind was imported.
Statistical suffixes
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 6108.11.00 | Of man-made fibers | 14.9% |
| 6108.19.10 | Containing 70 percent or more by weight of silk or silk waste (752) | 1.1% |
| 6108.19.90 | Of other textile materials: other | 6.6% |
| 6108.21.00 | Briefs and panties: of cotton | 7.6% |
| 6108.22.10 | Disposable briefs and panties designed for one-time use | 8.3% |
| 6108.22.90 | Of man-made fibers: other | 15.6% |
| 6108.29.10 | Containing 70 percent or more by weight of silk or silk waste (752) | 2.1% |
| 6108.29.90 | Of other textile materials: other (852) | 13.3% |
| 6108.32.00 | Of man-made fibers | 16% |
| 6108.39.10 | Of wool or fine animal hair (459) | 8.5% |
| 6108.39.40 | Containing 70 percent or more by weight of silk or silk waste (751) | 0.6% |
| 6108.39.80 | Of other textile materials: other (851) | 3.8% |
| 6108.91.00 | Other: of cotton | 8.5% |
| 6108.92.00 | Of man-made fibers | 16% |
| 6108.99.20 | Of wool or fine animal hair (459) | 8.5% |
| 6108.99.50 | Containing 70 percent or more by weight of silk or silk waste | 0.6% |
| 6108.99.90 | Of other textile materials: other (850) | 3.8% |